29-11-1
Section 29-11-1 Transfer of certain state funds to offset costs of services. (a) Notwithstanding any other provision of law to the contrary, in order to provide for an increase in receipts into the State General Fund for the funding of the operations of state government, there is hereby established the authority to transfer from the following state departments state funds in those amounts as are annually specified in the State General Fund appropriations act beginning with the fiscal year ending September 30, 2014, and each fiscal year thereafter. Such transfers shall be for the purpose of providing funds to help offset the costs of state services provided to the several departments by state entities which are supported by appropriations from the State General Fund: (1) Alabama Alcoholic Beverage Control Board. (2) Department of Conservation and Natural Resources. (3) Department of Environmental Management. (4) Department of Finance. (5) Department of Insurance. (6) Department of...
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40-23-61
Section 40-23-61 Property taxed; persons liable. (a) An excise tax is hereby imposed on the storage, use or other consumption in this state of tangible personal property, not including, however, materials and supplies bought for use in fulfilling a contract for the painting, repairing or reconditioning of vessels, barges, ships, other watercraft and commercial fishing vessels of over five tons load displacement as registered with the U.S. Coast Guard and licensed by the State of Alabama Department of Conservation and Natural Resources, purchased at retail on or after October 1, 1965, for storage, use or other consumption in this state at the rate of four percent of the sales price of such property or the amount of tax collected by the seller, whichever is greater; provided, however, when the seller follows the Department of Revenue's suggested use tax brackets and his records prove that his following said brackets resulted in a net undercollection of tax for the month, he may report...
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9-11-53.1
Section 9-11-53.1 Resident license - Saltwater fishing. (a)(1) Any person who has been a bona fide resident of this state for a period of not less than 90 days next preceding and who is age 16 or older, but has not yet reached the age of 65, shall not take, catch, kill, possess, or attempt to take, catch, kill, or possess, any fish in any of the waters of this state, except those waters for which a license is required by Section 9-11-53, below that line defined in Rule 220-2-.42(1) of the Department of Conservation and Natural Resources as published in the Alabama Administrative Code, by angling with rod and reel or by use of any artificial bait, fly, lure, gig, cast net, bow, crab traps that are not required to be licensed by Section 9-12-124, or by spear fishing, as defined by Section 9-11-170, without first procuring an annual resident saltwater fishing license for twenty dollars ($20), plus a one dollar ($1) issuance fee, which fees shall be subject to adjustment as provided for in...
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9-11-53
Section 9-11-53 Resident license - Freshwater fishing. (a) Any person who has been a bona fide resident of this state for a period of not less than 90 days next preceding and who is age 16 or older, but who has not yet reached the age of 65, shall not take, catch, kill or attempt to take, catch, or kill any fish in any of the waters of this state above that line defined in Rule 220-2-.42 (1) of the Department of Conservation and Natural Resources as published in the Alabama Administrative Code, as well as below that line in any of the ponds or lakes containing freshwater fish, subject to the exceptions contained herein, by any means, except designated commercial fishing gear and wire baskets, expressly allowed by law or regulation without first procuring an annual resident freshwater fishing license and paying therefor the sum of eleven dollars ($11), plus a one dollar ($1) issuance fee, which fees shall be subject to adjustment as provided for in Section 9-11-68; provided, however,...
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9-12-200
Section 9-12-200 Definitions. For the purposes of this article, the following terms shall have the meanings described herein, unless the context otherwise requires: (1) ALLIGATOR FARM. An enclosed area not located on public lands or waters, constructed so as to prevent the ingress and egress of alligators from surrounding public or private lands or waters and meeting other specifications prescribed by the department, where alligators are bred and raised under controlled conditions. (2) ALLIGATOR FARMER. A person who raises alligators under controlled conditions which prohibit free movement of the animals onto and off of the farm or controlled area, and who may harvest alligators under the supervision of the department. (3) ALLIGATOR PART. Any part of the carcass of an alligator, except its skin. (4) ALLIGATOR PARTS DEALER. Any person who deals in alligator parts and who buys from an alligator farmer for the purpose of resale; or manufactures within the state alligator parts into a...
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9-12-231
Section 9-12-231 Nets and similar devices permitted in salt and brackish waters. (a) The following nets or similar devices may be used in Alabama salt and brackish waters: (1) A landing net, which is a net commonly used to land fish while hook-and-line fishing. (2) A dip or crab net, which may not exceed three feet in diameter. (3) A minnow seine, which may not exceed 25 feet in length or 4 feet in depth. (4) A hand thrown cast net, which may not exceed 30 feet in diameter. (5) A shrimp trawl net. (6) A net used for scientific or educational purposes; provided that any person using a net for scientific or educational purposes shall have in his or her possession a valid permit issued by the Department of Conservation and Natural Resources, which shall enact rules governing the use of nets for scientific or educational purposes. (7) A purse seine for the taking of menhaden by persons licensed by the Department of Conservation and Natural Resources in water designated by the department....
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9-7-13
Section 9-7-13 Activities deemed permissible uses within coastal area; determination of additional permissible uses. (a) The Legislature of Alabama finds that the following activities shall constitute permissible uses within the coastal area: (1) The accomplishment of emergency decrees of any duly appointed health officer of a county or municipality or of the state acting to protect the public health and safety; (2) The conservation, repletion and research activities of the Marine Environmental Sciences Consortium, the Marine Resources Division of the Department of Conservation and Natural Resources and the Mississippi-Alabama Sea Grant Consortium; (3) The exercise of riparian rights by the owner of the riparian rights; provided, that the construction and maintenance of piers, boathouses and similar structures shall be on pilings that permit a reasonably unobstructed ebb and flow of the tide; (4) The normal maintenance and repair of bulkheads, piers, roads and highways existing on the...
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40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section the following terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The normal and ordinary meaning of the words, except that mining activities or the transportation of materials used in or produced by mining or forestry activities shall not be construed to be included; (2) HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road for construction purposes, including all road construction equipment whose gross weight exceeds 16,000 pounds, but not including inventory on hand for sale by duly licensed equipment dealers. (b) The subjects of ad valorem taxation, except as exempted by law, shall be as follows: (1) Every piece, parcel, tract, or lot of land in this state, including therein all things pertaining to such land, and all structures and other things so annexed or attached thereto as to pass to a vendee by conveyance of such land; and every separate or special...
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41-23-141
Section 41-23-141 Advisory board of directors. (a) There shall also be created an Alabama Trails Commission Advisory Board which shall advise the commission in the execution of the Alabama Trails Commission's powers and duties under this article. The advisory board of directors shall be composed of the following: (1) Two Senators appointed by the Lieutenant Governor. (2) Two members of the House of Representatives appointed by the Speaker of the House. (3) Three members of the Alabama Recreational Trails Advisory Board. (4) One member representing a university in this state appointed by the Governor. (5) One member appointed by the State Forestry Commission. (6) One member appointed by the Commissioner of Agriculture and Industries. (7) One member appointed by the State Health Officer. (8) One member appointed by the Executive Director of the Retirement Systems of Alabama. (9) One member appointed by the U.S. Forest Service. (10) One member shall be a representative of the Alabama...
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9-11-153
Section 9-11-153 Wholesale and retail freshwater nongame fish dealers' licenses; commercial paddlefish dealer's license. (a) Every person, firm, association, or corporation engaged in the buying, selling, or handling of freshwater nongame fish for the purpose of resale, whether handled on a commission basis or otherwise, and every person, firm, association, or corporation shipping freshwater nongame fish out of the State of Alabama on consignment or order shall be considered a wholesale dealer of freshwater nongame fish, and shall be required to pay a license of $25.00 per annum. Any person, firm, association, or corporation handling freshwater nongame, uncooked fish strictly at retail to the consumer shall be considered a retailer and must purchase a license and pay $10.00 per annum for the same. The revenue to be derived from such licenses shall be covered into the State Treasury to the credit of the Game and Fish Fund of the Department of Conservation and Natural Resources....
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